ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.91.10— Attività di servizi di intermediazione per il commercio al dettaglio non specializzato di articoli di seconda mano(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 47COMMERCIO AL DETTAGLIO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 47.7COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI IN ESERCIZI SPECIALIZZATI
- 47.79Commercio al dettaglio di articoli di seconda mano in negozi
- 47.79.40Case d'asta al dettaglio (escluse aste via internet)
Frequently asked questions
I run a consignment second-hand shop — is the code 47.91.10 or a used-goods retail code?
Usually 47.91.10, if you do not purchase the goods yourself but provide the space and staff to sell used items that remain the property of others. If instead you buy the second-hand goods and resell them on your own account, it is retail trade in your own right — for example 47.79.39.
I run an online platform that connects buyers and sellers of used goods — is 47.91.10 correct?
Yes, if you handle goods on consignment or act as an intermediary for second-hand items without purchasing them yourself. For intermediation in new products, the code is 47.91.20 instead.
I rent out space in my shop to people selling their own vintage clothing — is that 47.91.10?
Yes, renting out space with the provision of staff for the retail sale of second-hand items falls here. If instead you buy the vintage clothing yourself and resell it, the activity is second-hand clothing retail under 47.79.31.